Base Erosion and Profit Shifting
GPTKB entity
Statements (51)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
tax avoidance strategy
|
| gptkbp:abbreviation |
gptkb:BEPS
|
| gptkbp:addressedTo |
gptkb:G20
gptkb:OECD gptkb:BEPS_Project |
| gptkbp:aimsTo |
prevent tax avoidance
protect tax base |
| gptkbp:combats |
aggressive tax planning
erosion of national tax bases profit shifting to low-tax jurisdictions |
| gptkbp:criticizedFor |
enabling tax avoidance
tax justice advocates |
| gptkbp:firstAddressedIn |
2013
|
| gptkbp:guidanceSystem |
gptkb:OECD_Model_Tax_Convention
gptkb:OECD_Transfer_Pricing_Guidelines gptkb:OECD_BEPS_Reports |
| gptkbp:hasActionPlan |
gptkb:OECD/G20_BEPS_Action_Plan
15-point Action Plan |
| https://www.w3.org/2000/01/rdf-schema#label |
Base Erosion and Profit Shifting
|
| gptkbp:influencedBy |
developing countries
developed countries |
| gptkbp:involves |
digital economy
transfer pricing country-by-country reporting harmful tax practices hybrid mismatch arrangements interest deductions treaty abuse |
| gptkbp:relatedTo |
corporate tax
multinational corporations profit shifting tax base |
| gptkbp:result |
gptkb:multilateral_instrument_(MLI)
anti-abuse rules automatic exchange of information changes to international tax rules country-by-country reporting requirements digital services tax proposals global minimum tax hybrid mismatch rules improved dispute resolution mechanisms increased tax transparency limitation on interest deductions mandatory disclosure rules minimum tax proposals pillar one pillar two revised transfer pricing rules strengthened controlled foreign company rules |
| gptkbp:bfsParent |
gptkb:OECD_Transfer_Pricing_Guidelines
|
| gptkbp:bfsLayer |
5
|